PERFORMANCE BUDGETING AND ACCRUAL BUDGETING

CARIDAD MARTI

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PERFORMANCE BUDGETING AND ACCRUAL BUDGETING

机译：绩效预算和自愿预算

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This article analyzes accrual-based performance budgeting systems in the United Kingdom, Australia, and New Zealand, focusing on the content and format of implemented performance budgets and the added value that accrual budgeting brings to performance budgeting. In all three countries, full accrual-based costs, revenues, and funding appropriations are linked to specifications of planned and actual performance in terms of outputs/outcomes, thereby increasing the quality of departmental performance reporting. Some differences between the accrual-based performance budgeting models in the three countries are identified.

机译：本文分析了英国，澳大利亚和新西兰基于应计制的绩效预算系统，重点关注已实施绩效预算的内容和格式以及应计预算为绩效预算带来的附加值。在这三个国家中，基于权责发生制的全部成本，收入和资金拨款都与根据产出/结果制定的计划绩效和实际绩效相联系，从而提高了部门绩效报告的质量。确定了这三个国家基于应计制的绩效预算模型之间的一些差异。

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来源
《Public performance & management review》 |2013年第1期|33-58|共26页
作者
CARIDAD MARTI;
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作者单位

University of Zaragoza, Spain;

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原文格式 PDF
正文语种 eng
中图分类
关键词
accrual budgeting; Australia; central government; New Zealand; performance budgeting; United Kingdom;

机译：应计预算;澳大利亚;中央政府;新西兰;绩效预算;英国;

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5. Beyond budget rationalities: The social structure of performance budgeting and its indirect effects on organizational performance within public organizations. [D] . Nye, Robert K. 2010

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7. Performance Budgeting: Is Accrual Accounting Required? [O] . Jack Diamond 2002

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PERFORMANCE BUDGETING AND ACCRUAL BUDGETING

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